Internal Control - Impact of information technologies in the municipalities

• Autor(a) principal: Guedes, Vera Lúcia Simões
• Data de Publicação: 2019
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: https://doi.org/10.34624/ei.v0i3.6499

This study is focused in the problem of internal control in municipalities and the impact of information technologies usage.Information technologies have been assuming, throughout the times, an important place in the development of services provided (public or private), allowing to streamline and speed up processes and procedures and therefore the dematerialisation of processes with impact on internal control system.In the begin a brief statement on internal control and its evolution and impact on municipalities. It relates also the concept of internal control with the concept of dematerialization and process management. Carry out yet, the framework of the concepts of information technology and organizational information systems and its relation to internal control.In order to understand and analyze the current state of the municipalities in internal control practices and information technology usage was applied a methodology based on questionnaire survey. Then was made a statistical analysis of the obtained results and the hypotheses made in this study.